| United States. Court of Claims, Audrey Bernhardt - 1962 - 964 páginas
...in accordance with the method of accounting regularly employed in keeping the books . . . but . . . if the method employed does not clearly reflect the...of the Commissioner does clearly reflect the income . . . ." 2 The Commissioner of Internal Revenue disallowed the deferral of income from one year to... | |
| United States. Court of Claims - 1927 - 902 páginas
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the commissioner does clearly...is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period or does not keep books, the net income shall... | |
| Guaranty Trust Company of New York - 1919 - 664 páginas
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly...is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period or does not keep books, the net income shall... | |
| National City Company, United States - 1919 - 104 páginas
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly...is other than a fiscal year as defined in Section 200 (par. 16) or if the taxpayer has no annual accounting period or does not keep books, the net income... | |
| United States - 1920 - 1064 páginas
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly...is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period or does not keep books, the net income shall... | |
| Irving National Bank, New York - 1920 - 152 páginas
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly...is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period or does not keep books, the net income shall... | |
| United States - 1920 - 1052 páginas
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly...is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period or does not keep books, the net income shall... | |
| Real Estate Board of New York - 1920 - 104 páginas
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly...is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period or does not keep books, the net income shall... | |
| United States - 1920 - 1054 páginas
...does not clearly reflect the income, the computation shall be made upon such basis and in suc-h manner as in the opinion of the Commissioner does clearly...is other than a fiscal year as defined in section 200 or if the taxpayer has no annual accounting period or does not keep books, the net income shall... | |
| Real Estate Board of New York - 1920 - 112 páginas
...does not clearly reflect the income, the computation shall be made upon such basis and in such manner as in the opinion of the Commissioner does clearly...accounting period is other than a fiscal year as defined in section«200 or if the taxpayer has no annual accounting period or does not keep books, the net income... | |
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